金融危机:审计为什么也失败

我国公司投资衍生品大多亏损使得监管层更加强调职业审计的作用,然而金融危机和财务报告审计的现实却告诉我们,现行职业审计并不能充分揭示企业潜在的经营风险、公允定价和信息披露,尤其是衍生产品的运用所带来的企业风险特征的改变、误定价和误导性信息,审计的作用相当有限。为此,有必要从审计理论指引、审计依据、技术和方法及其审计行为尤其是职业判断行为规律三个方面的重新探讨入手,降低公允价值审计,尤其是衍生金融工具审计中的审计判断有限理性,进而提高审计质量。

Financial Crisis: Why Audit also Fail to

Most of our country＇ s companies are loss on investing derivatives let supervises place more emphasis on role of professional audit, but the true that financial crisis and auditing financial report tell us, current professional audit fail to disclosure adequately business risk, fair value and information disclosure of the companys, especially in risk character＇ s change, mispricing and misleading information because of using derivatives. Therefore we should discussion on audit theory and its guiding, audit technique and method, and audit profession behavioral rules again, reduce limited reasoning auditing fair value, and improve audit quality.